{"id":2136,"date":"2021-01-27T06:00:40","date_gmt":"2021-01-27T06:00:40","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prirazovani-prepravy-v-retezovych-transakcich-z-pohledu-dph\/"},"modified":"2023-02-01T15:06:46","modified_gmt":"2023-02-01T14:06:46","slug":"prirazovani-prepravy-v-retezovych-transakcich-z-pohledu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prirazovani-prepravy-v-retezovych-transakcich-z-pohledu-dph\/","title":{"rendered":"P\u0159i\u0159azov\u00e1n\u00ed p\u0159epravy v \u0159et\u011bzov\u00fdch transakc\u00edch z pohledu DPH"},"content":{"rendered":"<p>Jednou ze st\u011b\u017eejn\u00edch ot\u00e1zek pro spr\u00e1vnou aplikaci dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (d\u00e1le tak\u00e9 \u201eJ\u010cS\u201c) je <strong>spr\u00e1vn\u00e9 ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed<\/strong>.<\/p>\n<p>D\u016fvod je z\u0159ejm\u00fd \u2013 pokud <strong>m\u00edsto pln\u011bn\u00ed ur\u010d\u00edme jako tuzemsk\u00e9, re\u017eim DPH je d\u00e1n na\u0161\u00edm \u010desk\u00fdm z\u00e1konem o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 \u201eZDPH\u201c)<\/strong>, naopak za situace, kdy je <strong>m\u00edsto pln\u011bn\u00ed v J\u010cS, je nutn\u00e9 aplikovat z\u00e1kon o dani z\u00a0p\u0159idan\u00e9 hodnoty dan\u00e9ho J\u010cS.<\/strong><\/p>\n<p>Zvl\u00e1\u0161t\u011b za situace, kdy se obchodn\u00ed transakce \u00fa\u010dastn\u00ed v\u00edce jak 2 subjekty z\u00a0r\u016fzn\u00fdch \u010dlensk\u00fdch st\u00e1t\u016f, m\u016f\u017ee doj\u00edt k\u00a0situaci, kdy \u010desk\u00e9mu subjektu m\u016f\u017eou z\u00a0pohledu DPH vzniknout povinnosti v\u00a0J\u010cS a to pr\u00e1v\u011b p\u0159es m\u00edsto pln\u011bn\u00ed v\u00a0dan\u00e9m J\u010cS. T\u011bmi povinnostmi se rozum\u00ed odvod tamn\u00edho DPH, registrace k\u00a0tamn\u00ed DPH a s\u00a0t\u00edm spojen\u00e9 povinnosti jako nap\u0159. pod\u00e1vat tamn\u00ed p\u0159izn\u00e1n\u00ed k DPH.<\/p>\n<p>Je\u0161t\u011b ne\u017e se budeme zab\u00fdvat jednotliv\u00fdmi alternativami dod\u00e1n\u00ed zbo\u017e\u00ed, je t\u0159eba zd\u016fraznit, \u017ee tento \u010dl\u00e1nek ne\u0159e\u0161\u00ed dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0instalac\u00ed a ani zas\u00edl\u00e1n\u00ed zbo\u017e\u00ed.<\/p>\n<h2>Dod\u00e1n\u00ed zbo\u017e\u00ed bez p\u0159epravy<\/h2>\n<p>Jedn\u00e1 se o nejjednodu\u0161\u0161\u00ed alternativu dod\u00e1n\u00ed zbo\u017e\u00ed. Podle ZDPH plat\u00ed, \u017ee pokud je dod\u00e1n\u00ed zbo\u017e\u00ed uskute\u010dn\u011bno <strong>bez odesl\u00e1n\u00ed nebo p\u0159epravy, je m\u00edsto pln\u011bn\u00ed tam, kde se zbo\u017e\u00ed nach\u00e1z\u00ed v dob\u011b, kdy se dod\u00e1n\u00ed uskute\u010d\u0148uje.<\/strong><\/p>\n<p>Pokud tedy \u010desk\u00fd pl\u00e1tce dod\u00e1v\u00e1 zbo\u017e\u00ed tzn. p\u0159ev\u00e1d\u00ed na kupuj\u00edc\u00edho pr\u00e1vo nakl\u00e1dat se zbo\u017e\u00edm jako vlastn\u00edk, v\u00a0kamenn\u00e9m obchod\u011b na \u00fazem\u00ed \u010cR, pak se jedn\u00e1 o tuzemsk\u00e9 pln\u011bn\u00ed standardn\u011b zat\u00ed\u017eenou \u010deskou DPH.<\/p>\n<p>Pro \u00faplnost je vhodn\u00e9 doplnit, \u017ee <strong>dod\u00e1n\u00edm zbo\u017e\u00ed se dle ZDPH rozum\u00ed p\u0159evod pr\u00e1va na kupuj\u00edc\u00edho nakl\u00e1dat se zbo\u017e\u00edm jako vlastn\u00edk<\/strong>. Jedn\u00e1 se o pr\u00e1vn\u00ed fikci, kdy se kupuj\u00edc\u00ed st\u00e1v\u00e1 \u201eekonomick\u00fdm\u201c vlastn\u00edkem, kter\u00fdm v\u0161ak podle soukrom\u00e9ho pr\u00e1va v\u016fbec b\u00fdt nemus\u00ed.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-93484\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-anna-tarazevich-5196821-1.jpg\" alt=\"\" width=\"668\" height=\"516\" \/><\/p>\n<h2>Dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0p\u0159epravou<\/h2>\n<p>Podle tuzemsk\u00e9ho ZDPH je m\u00edsto pln\u011bn\u00ed u dod\u00e1n\u00ed zbo\u017e\u00ed, kter\u00e9 je <strong>odesl\u00e1no nebo p\u0159epraveno prod\u00e1vaj\u00edc\u00edm, kupuj\u00edc\u00edm nebo jimi zmocn\u011bnou t\u0159et\u00ed osobou tam, kde se p\u0159eprava za\u010d\u00edn\u00e1 uskute\u010d\u0148ovat<\/strong>.<\/p>\n<h3>Dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0p\u0159epravou mezi 2 subjekty<\/h3>\n<p>Za situace, kdy \u010desk\u00fd pl\u00e1tce dod\u00e1v\u00e1 zbo\u017e\u00ed osob\u011b registrovan\u00e9 v\u00a0J\u010cS a <strong>p\u0159eprava zbo\u017e\u00ed za\u010d\u00edn\u00e1 v\u00a0tuzemsku, je m\u00edsto pln\u011bn\u00ed takt\u00e9\u017e v\u00a0tuzemsku<\/strong>.<\/p>\n<p>Z\u00a0pohledu DPH je tedy cel\u00e1 obchodn\u00ed transakce v\u00a0re\u017eimu na\u0161eho ZDPH a jsou v\u00a0podstat\u011b dv\u011b mo\u017enosti \u0159e\u0161en\u00ed: <strong>bu\u010f \u010desk\u00fd dodavatel spln\u00ed podm\u00ednky pro osvobozen\u00ed od DPH dle ustanoven\u00ed \u00a7 64 ZDPH (viz minul\u00fd \u010dl\u00e1nek \u201eOsvobozen\u00ed od DPH p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do J\u010cS\u201c) nebo prodej zat\u00ed\u017e\u00ed tuzemskou DPH<\/strong>.<\/p>\n<h3>Dod\u00e1n\u00ed zbo\u017e\u00ed s\u00a0p\u0159epravou mezi 3 subjekty<\/h3>\n<p>Jedn\u00e1 se o\u00a0relativn\u011b komplikovanou situaci, kdy je dod\u00e1v\u00e1no <strong>toto\u017en\u00e9 zbo\u017e\u00ed<\/strong> <strong>v\u00edce subjekt\u016fm v\u00a0\u0159et\u011bzci<\/strong>, p\u0159i\u010dem\u017e p\u0159eprava za\u010d\u00edn\u00e1 v\u00a0jednom \u010dlensk\u00e9m st\u00e1t\u011b (pro dal\u0161\u00ed v\u00fdklad je m\u00edstem zah\u00e1jen\u00ed p\u0159epravy\u00a0 tuzemsko) a kon\u010d\u00ed v\u00a0jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b od st\u00e1tu zah\u00e1jen\u00ed p\u0159epravy odli\u0161n\u00e9m.<\/p>\n<p>Komplikace spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee <strong>m\u00e1me dv\u011b dod\u00e1n\u00ed toto\u017en\u00e9ho zbo\u017e\u00ed, ale pouze jednu p\u0159epravu.<\/strong> Pro spr\u00e1vnou aplikaci DPH je tedy nezbytn\u011b nutn\u00e9 ur\u010dit, kter\u00e9 dod\u00e1n\u00ed zbo\u017e\u00ed je s\u00a0p\u0159epravou a kter\u00e9 bez p\u0159epravy<\/p>\n<p>Argumentem, pro\u010d je nutn\u00e9 ur\u010dit, kter\u00e9 dod\u00e1n\u00ed je s\u00a0p\u0159epravou, je to, \u017ee <strong>pouze dod\u00e1n\u00ed s\u00a0p\u0159epravou m\u016f\u017ee b\u00fdt ve smyslu \u00a7 64 ZDPH od DPH osvobozeno.<\/strong><\/p>\n<p>Pro n\u00e1zornost je vhodn\u00e9 si \u0159e\u0161enou situaci p\u0159ibl\u00ed\u017eit na p\u0159\u00edkladu:<\/p>\n<p>Zbo\u017e\u00ed dod\u00e1v\u00e1 \u010desk\u00fd pl\u00e1tce sv\u00e9mu n\u011bmeck\u00e9mu odb\u011brateli (osoba registrovan\u00e1 k\u00a0dani v\u00a0N\u011bmecku) a tento n\u011bmeck\u00fd odb\u011bratel to sam\u00e9 zbo\u017e\u00ed dod\u00e1v\u00e1 koncov\u00e9mu odb\u011brateli do Rakouska (osoba registrovan\u00e1 v\u00a0Rakousku). Zbo\u017e\u00ed jede p\u0159\u00edmo z\u00a0tuzemska do Rakouska. Grafick\u00e9 zn\u00e1zorn\u011bn\u00ed p\u0159\u00edkladu:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-93482\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/prirazovani-dopravy-1.png\" alt=\"\" width=\"668\" height=\"311\" \/><\/p>\n<p>Novela ZDPH \u00fa\u010dinn\u00e1 od 1. z\u00e1\u0159\u00ed 2020 n\u00e1m p\u0159inesla nov\u00e1 pravidla, podle kter\u00fdch jsme schopni p\u0159i\u0159adit p\u0159epravu\u00a0prvn\u00edmu \u010di druh\u00e9mu dod\u00e1n\u00ed toho sam\u00e9ho zbo\u017e\u00ed.<\/p>\n<p>Nov\u011b byl nadefinov\u00e1n pojem <strong>prost\u0159edn\u00edk<\/strong>, kter\u00fd mus\u00ed spl\u0148ovat kumulativn\u011b tyto podm\u00ednky:<\/p>\n<ul>\n<li>nen\u00ed prvn\u00edm dodavatelem v\u00a0\u0159ad\u011b a<\/li>\n<li>zbo\u017e\u00ed p\u0159epravuje s\u00e1m nebo j\u00edm zmocn\u011bn\u00e1 osoba.<\/li>\n<\/ul>\n<p>Nov\u00e9 <strong>z\u00e1kladn\u00ed pravidlo<\/strong> \u0159\u00edk\u00e1, \u017ee se <strong>p\u0159eprava p\u0159i\u0159azuje k\u00a0prvn\u00edmu dod\u00e1n\u00ed<\/strong> \u2013 tzn. mezi \u010desk\u00fdm dodavatelem a n\u011bmeck\u00fdm prost\u0159edn\u00edkem. Zde tedy doch\u00e1z\u00ed <strong>k\u00a0mo\u017enosti uplatnit osvobozen\u00ed dle \u00a7 64 ZDPH<\/strong>.<\/p>\n<p>Pokud v\u0161ak prost\u0159edn\u00edk (n\u011bmeck\u00fd subjekt) je registrov\u00e1n k\u00a0DPH v\u00a0tuzemsku a sd\u011bl\u00ed sv\u00e9 \u010desk\u00e9 DI\u010c \u010desk\u00e9mu dodavateli, pak se <strong>p\u0159eprava p\u0159i\u0159azuje k\u00a0druh\u00e9mu dod\u00e1n\u00ed<\/strong> \u2013 tzn. mezi n\u011bmeck\u00fdm prost\u0159edn\u00edkem a rakousk\u00fdm koncov\u00fdm odb\u011bratelem. Za t\u00e9to situace <strong>nem\u016f\u017ee \u010desk\u00fd dodavatel uplatnit osvobozen\u00ed dle \u00a7 64 ZDPH.<\/strong><\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2136\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2136\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<p>Z\u00e1v\u011brem lze shrnout jednotliv\u00e9 situace n\u00e1sledovn\u011b:<\/p>\n<ul>\n<li>\u010desk\u00fd dodavatel zaji\u0161\u0165uje p\u0159epravu \u2013 p\u0159eprava je p\u0159i\u0159azena k <strong>prvn\u00edmu<\/strong> dod\u00e1n\u00ed,<\/li>\n<li>prost\u0159edn\u00edk (nem\u00e1 \u010di nesd\u011bl\u00ed \u010desk\u00e9 DI\u010c dodavateli) \u2013 p\u0159eprava je p\u0159i\u0159azena k <strong>prvn\u00edmu<\/strong> dod\u00e1n\u00ed,<\/li>\n<li>prost\u0159edn\u00edk (sd\u011bl\u00ed \u010desk\u00e9 DI\u010c dodavateli) \u2013 p\u0159eprava je p\u0159i\u0159azena k <strong>druh\u00e9mu<\/strong> dod\u00e1n\u00ed,<\/li>\n<li>rakousk\u00fd koncov\u00fd odb\u011bratel zaji\u0161\u0165uje p\u0159epravu \u2013 p\u0159eprava je p\u0159i\u0159azena k <strong>druh\u00e9mu<\/strong> dod\u00e1n\u00ed.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Jednou ze st\u011b\u017eejn\u00edch ot\u00e1zek pro spr\u00e1vnou aplikaci dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed do jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu (d\u00e1le tak\u00e9 \u201eJ\u010cS\u201c) je spr\u00e1vn\u00e9 ur\u010den\u00ed m\u00edsta pln\u011bn\u00ed. &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2137,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65],"class_list":["post-2136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2136","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2136"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2136\/revisions"}],"predecessor-version":[{"id":9602,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2136\/revisions\/9602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2137"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}